Accounts Receivable normally requires an adjustment to ensure that the total amount of Accounts Receivable reported in the financial statements is correct. This is because Accounts Receivable represent the amount of money customers owe the company and the company must ensure that they are properly recorded. Other items that require adjustment include Cash, Interest Receivable, Prepaid Rent, Salaries Payable, Supplies, Unearned Fees, and Wages Expense. These items all require adjustment because they are either short-term assets or liabilities that must be adjusted to reflect their proper value on the balance sheet. Common Stock and Land do not require adjustment because they are long-term assets that remain unchanged over time.